Queensland Consolidated Acts Queensland Consolidated Acts(1) The accountable officer of a department must establish, in accordance with the prescribed requirements, the accounts (the departmental accounts) necessary—
(a) to account, under a financial and performance management standard, for public moneys, public property, non-public moneys, other property and other resources administered or controlled by the department; and
(b) to produce—
(i) the financial statements required to be produced by this Act; and
(ii) other financial statements or information required to be produced by the prescribed requirements or the Treasurer.
(2) The accounts, other than the consolidated fund account, established by the under-Treasurer for preparing the consolidated whole-of-government financial statement for a financial year are departmental accounts of the treasury department.